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NY I86686

October 4, 2002

CLA-2-21:RR:NC:2:228 I86686


TARIFF NO.: 2106.90.7800, 2106.90.8000

Mr. Bob Forbes
R.O.E. Logistics
474 McGill Street
Suite 3000
Montreal, Quebec
Canada H2Y 2H2

RE: The tariff classification of an ice cream topping from Canada.

Dear Mr. Forbes:

In your letter dated July 24, 2002, you requested a tariff classification ruling.

An ingredients breakdown and a sample was submitted with your request. Additional information was provided in a facsimile transmission dated September 27, 2002. The sample was examined and disposed of. The product, a brown-colored, soft paste, is composed of 24.46 percent dulce de leche caramel powder, 21.13 percent coconut oil, 21.13 percent cocoa butter, 19.46 percent sugar, 9.55 percent soybean oil, 3.53 percent whole milk powder, and 0.74 percent soya lecithin. The item is said to contain 10.87 percent, by weight, of milk solids. It will be imported in 45-lb pails and used as an ice cream topping.

The applicable subheading for the ice cream topping, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.7800, Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...containing over 10 percent by weight of milk solids...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the topping will be classified in subheading 2106.90.8000, HTS, and dutiable at the rate of 70.4 cents per kilogram plus 8.5 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 646-733-3029.


Robert B. Swierupski

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